Section 4(e) in Rajasthan Sales Tax/Central Sales Tax Exemption Scheme for Industries, 1998
(e)The appropriate Screening Committee shall, after having examined the application of an industrial unit and after having gathered or collected such other information, documents or evidence as may be considered necessary and after having got conducted such further enquiry as deemed proper in the circumstances of the case, sanction the benefits under this Scheme to the said unit if it is found fully covered by the provisions of this Scheme and is not in any way debarred or disqualified to claim the said benefits. However, in particular, the said Screening Committee shall reject the application of the applicant, unit-(i)where its case does not fall within the parameters of this Scheme, or(ii)where it has failed in spite of adequate opportunity being given, to supply any information asked for or adduce any evidence required for; or(iii)where any case of avoidance or evasion of tax is pending against it at any forum or it is found penalised for such offence, within a period of two years immediately preceding the date of the filing of the application; however, the said Screening Committee may waive this disqualification in an appropriate case if the offence is technical or venial in nature or has been compound.
